The Bangladesh Trade Portal (BTP) is an official source of all regulatory information relevant to traders who wish to import goods into Bangladesh or export to other countries. The Ministry of Commerce of the Bangladesh Government has established the Portal in order to improve the predictability and transparency of the country’s trading laws and processes.

General Tariff Interpretation

General Tariff Interpretation

1.      Customs Duty (CD): Customs duties are charged under the Customs Act, 1969 [Reference: First Schedule of Bangladesh Customs Tariff (BCT 20 14)]. The Customs authority of NBR grants some special exemptions on the statutory rate for certain sectors through Statutory Regulatory Orders (SRO) and order.

2.       Regulatory Duty (RD): Regulatory Duty is levied on at a flat rate of 5% of assessable value for those items where SRD-CD is 25% [SRO No. 182-Law/2014/2520/Customs, dated 0 1-07-2014 (al125% & some special case where CD Rates 10%)]. In some selected HSCode & sector RD are exempted by same SRO.

3.       Value Added Tax (VAT): VAT is imposed by VAT act 22 of 1991 at a flat rate 15% of "duty paid value" (assessable value plu s customs duty plu s regulatory duty plus supplementary duty). In some case VAT is exempted  by  NBR-VAT  authority. [Reference: for general exemption given by SRO No. 106-Law/20 14/70 1-VAT, Table-1 (Import stage & Import and Domestic stage), dated 05-06-2014. Also exemption of VAT in different sector by different SRO & Order issued by VAT authority ofNBR .]

4.       Supplementary Duty (SD): SD is levied on items listed under the VAT Act, 1991. The rate depends on the product. The VAT authority also issues exemptions on SD through the SROs [for general exemption given by SRO No. 109-Law/2014/704-VAT, Table-1 (Import Stage), dated 05-06-2014, also exemption of SD in different sector by different SRO & Order issued by VAT & Customs authority ofNBR]. SD is levied on the basis of duty paid value (assessable value plus customs duty plus regulatory duty).

5.      Advance Income Tax (AIT): The AIT is levied under Rule 17A of Income Tax Ordinance, 1984 at a flat rate of 5% on assessable value. Some exemptions are given via SRO No. 251-Law/Income Tax/20 12, Dated 01-07-2012.

6.       Advance Trade VAT (ATV): ATV is applied only on commercial imports under "Bidhi­ Mala-2012" by SRO No . 242-Law/2012/659-VAT dated 28-06-20 12 by Section 22, 5 (2), 6 (4) and 31 of VAT act 1991. ATV is levied at a flat rate of 4% on "VAT paid value" ([assessable value plus customs duty plus regulatory duty plus effective SD] with 26.67% value addition).

7.       TTl (Total Tax Incidence)

        How can calculate Total Tax Incidence (TTl)

       AV (Assess Value)= 100Tk

      Calculate ESD (Effective Supplementary Duty)  = (1OO+CD+RD) x  SD/100 Calculate EVAT (Effective Value                       Added Tax)   = (lOO+CD+RD+ESD) x VAT/100

      Calculate EATV (Effective Advance Trade Vat)   = (100+CD+RD+ESD) x  1.2667 x  ATV/100

        Then we can Calculate Total Tax Incidence (TTl)= CD+RD+ESD+EVAT+EATV  + AIT


Member Area

Search this Site

Download Trade Portal Apps


Search Trade Information 

Upcoming Events